Subject The article investigates the possibilities of applying market research to taxation. Objectives The aim is to consider the adaptation of market research to tax relations. It is important to introduce new forms of work in the practice of tax services, which will help taxpayers and the State via tax authorities to reach the level of partnership, rather than confrontation. Methods In the research, I applied a comprehensive approach and general scientific methods of analysis and comparison. Results Marketing in taxation is a new area in Russia. I offer my own definition of the tax marketing concept, distinguish and describe the principles on which tax marketing rests and functions it performs. I focus on the main elements of tax marketing and its characteristics depending on the purpose, tasks, result, object, orientation, competitors. The paper proves that tax competition between the subjects of the Russian Federation unlocks the potential for more efficient exercise of powers by regions. Conclusions and Relevance The use of marketing approach will enable to streamline the relationships of taxpayers and tax authorities, raise taxpayers' awareness of tax management tools, teach taxpayers to apply mechanisms of regional tax competition for their own purposes.
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